Pennsylvania Sales Tax Information

Drexel University and Philadelphia Health & Education Corporation, d/b/a Drexel University College of Medicine, are non-profit educational institutions exempt from Pennsylvania sales tax. However, the exemption to which we are entitled, only applies to the purchase of tangible personal property or services that are either used in an activity which bears a reasonable relationship to the purpose for which we exist (i.e. instruction, research or healthcare) or which is a material or supply used in the routine maintenance or repair of real estate used in an activity which bears a reasonable relationship to the purpose for which we exist. All other purchases made by Drexel and the College of Medicine are considered taxable.

Examples of Purchases exempt from PA sales tax

A.) Material or supplies used in routine maintenance or repair of real estate: